Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the KGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - S. R. O. No. 557/2023 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.61/2023/TAXES. Dated, Thiruvananthapuram, 6th May, 2023. 22nd Medam, 1198 S. R. O. No. 557/2023 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) and in partial modification of notification issued under G.O.(P) No.117/2020/TAXES. dated 30th September, 2020 and published as S.R.O. No.631/2020 in the Kerala Gazette Extraordinary No.2243 dated 30th September, 2020 and notification issued under G.O.(P) No.56/2021/TAXES. dated 26th July, 2021 and published as S.R.O. No.566/2021 in the Kerala Gazette Extraordinary No. 2219 dated 27th July, 2021 and notification issued under G.O.(P) No.115/2022/TAXES. dated 13th September, 2022 and published as S.R.O. No.870/2022 in the Kerala Gazette Extraordinary No. 3074 dated 13th September, 2022, the Government of Kerala, on the recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely: (i) for the financial year 2017-18, up to the 31st day of December, 2023; (ii) for the financial year 2018-19, up to the 31st day of March, 2024; (iii) for the financial year 2019-20, up to the 30th day of June, 2024. 2. This notification shall be deemed to have come into force on the 31st March, 2023. By order of the Governor, Dr. RATHAN U. KELKAR, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendations of the 49th Goods and Services Tax Council, the Government have decided to extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the Kerala State Goods and Services Tax Act, 2017. The notification is intended to achieve the above object.